Filing u/s 119(2)(b)-After Condonation Delay

This query is : Resolved 

23 October 2019 My Client Wants Filing income tax return of previous two years on this assessment year by u/s 119(2)(b). But he has no any TDS or TCS or any other Claim in those previous assessment year. so, can he submit his Income tax return of previous assessment years , u/s 119(2)(b)?

23 October 2019 No, he can't submit his Income tax return of previous assessment years , u/s 119(2)(b) as there is no refund of tax.


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